Örebro Studies in Law 14 I
ÖREBRO 2020 ÖREBRO STUDIES IN LAW 14 2020GIA
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giacomo lindgren zucchini is a researcher and teacher in law at the School of Law, Psychology and Social Work, Örebro University.
Almost all goods and services supplied consist of different elements, features, and acts if studied in detail. For instance, something as ordinary as a restaurant visit is typically the result of a combination of the table service, the cooking of the food, and the serving of drinks, all of which are necessary for the experience to be complete. Normally, there are no reasons to contemplate the particular composition of goods and services supplied. However, from a legal perspective, the composition of supplies of goods and services is significant for the common system of value added tax (VAT) of the European Union. This is because that system aims to be a general tax on consumption, in particular by means of assessing to what extent each single supply of goods and services is subject to VAT. Consequently, where a transaction comprises various components, it is necessary to determine whether they make up a single composite supply or several separate supplies. In turn, the outcome of such assessments has implications for how the specifics with regard to taxation or exemption of the resulting supplies are ultimately decided.
This thesis studies how to determine what constitutes a single supply; in particular with respect to those that are composite supplies. Furthermore, it also studies how the various aspects of the tax treatment with regard to taxation or exemption are decided for different kinds of composite supplies. This includes how the place of supply of such composite supplies is determined, how it is decided whether they are subject to exemptions, and how it is assessed whether a particular rate of tax applies.
isbn 978-91-7529-350-9
